In brief
1 February 2019

Overview of amendments to accounting legislation in 2018

Several accounting regulations were amended during the course of 2018. Some of these changes entered into force on 1 October 2018, others on 1 January 2019, and some of them will enter into force on 1 February 2019.

Andrea Šikulová

The following accounting legislation entered into force on 1 October 2018:
- Act No. 431/2002 Coll. on Accounting as amended (hereafter referred to as the "Act on Accounting")
was amended by Act No. 213/2018 Coll. of 20 June 2018 on Insurance Tax;
- Decree of the Finance Ministry of the Slovak Republic No. 23054/2002-92 of 16 December 2002
laying down details of the accounting procedures and the framework for the chart of accounts for
entrepreneurs maintaining accounts under the system of double entry bookkeeping as amended
(hereafter referred to as the "Accounting Procedures for Entrepreneurs") was amended by Decree
No. MF/015328/2018-74 of 19 September 2018.

The following accounting legislation entered into force on 1 January 2019:
- the Accounting Procedures for Entrepreneurs was amended by Decree No. MF/017028/2018-74 of
21 November 2018 (some of these changes entered into force on 1 January 2019 and others will
enter into force on 1 February 2019).

The following accounting legislation will enter into force on 1 February 2019:
- as stated above, certain changes to the Accounting Procedures for Entrepreneurs.

You can find all changes in detail here

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